Liabilities / Assets
30th percentile
Higher debt load relative to assets than 30% of similar nonprofits.
The Latin Academy of Recording
EIN 95-4501165 • 501(c)6 • Miami, FL
Profile
The latin academy of recording arts & sciences, inc. Was established by the national academy of recording arts & sciences to advance the arts and sciences of recording and to foster creative leadership for artistic, cultural, educational, and technical progress in the recording field in latin america and the latin community of the united states. A primary activity of the organization is the recognition of outstanding creative and technical achievements in the recording arts by artists in the latin community who are deemed to be most worthy by their colleagues through an annual presentation of awards.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.16x
Liabilities / Revenue
22nd percentile
Higher debt load relative to revenue than 22% of similar nonprofits.
Net Margin
65th percentile
Higher net margin than 65% of similar nonprofits.
Top Officer Pay
71st percentile
Higher top officer pay than 71% of similar nonprofits.
Top officer pay equals 2.9% of source-year revenue.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
19th percentile
Faster revenue growth than 19% of similar nonprofits.
Balance Sheet
Assets
Up$55,461,729
Up $8,459,743 (+18%) from 2024
Liabilities
Up$9,147,395
Up $2,831,074 (+45%) from 2024
Net Assets
Up$46,314,334
Up $5,628,669 (+14%) from 2024
Revenue
Down$39,893,258
Down $1,411,067 (-3.4%) from 2024
Expenses
Down$35,698,880
Down $1,746,464 (-4.7%) from 2024
Net Income
Up$4,194,378
Up $335,397 (+8.7%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $55,461,729
- Liabilities
- $9,147,395
- Net assets
- $46,314,334
- Revenue
- $39,893,258
- Expenses
- $35,698,880
- Net income
- $4,194,378
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Feb 1, 2024 to Jan 31, 2025
- Signed
- Dec 11, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $83,994,996
Mission and Program Overview
Mission
The latin academy of recording arts & sciences, inc. Was established by the national academy of recording arts & sciences to advance the arts and sciences of recording and to foster creative leadership for artistic, cultural, educational, and technical progress in the recording field in latin america and the latin community of the united states. A primary activity of the organization is the recognition of outstanding creative and technical achievements in the recording arts by artists in the latin community who are deemed to be most worthy by their colleagues through an annual presentation of awards.
The organization's mission is to advance the arts and sciences of recording latin music
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $36,279,376 | $41,324,264 | ▲ $5,044,888 |
| Cash and Non-Interest-Bearing Accounts | $948,633 | $6,005,135 | ▲ $5,056,502 |
| Accounts Receivable | $7,069,858 | $2,954,694 | ▼ $4,115,164 |
| Prepaid Expenses and Deferred Charges | $1,940,981 | $1,161,112 | ▼ $779,869 |
| Land, Buildings, and Equipment, Net | $93,987 | $39,864 | ▼ $54,123 |
| Total Assets | $47,001,986 | $55,461,729 | ▲ $8,459,743 |
| Other Assets Total | $669,151 | $3,976,660 | ▲ $3,307,509 |
| Liabilities | |||
| Other Liabilities | $2,808,895 | $5,606,692 | ▲ $2,797,797 |
| Accounts Payable and Accrued Expenses | $3,309,644 | $3,289,424 | ▼ $20,220 |
| Deferred Revenue | $197,782 | $251,279 | ▲ $53,497 |
| Total Liabilities | $6,316,321 | $9,147,395 | ▲ $2,831,074 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $40,685,665 | $46,314,334 | ▲ $5,628,669 |
| Total Net Assets Fund Balance | $40,685,665 | $46,314,334 | ▲ $5,628,669 |
| Total Liabilities and Net Assets / Fund Balance | $47,001,986 | $55,461,729 | ▲ $8,459,743 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $19,187 | $465,913 | $485,100 |
| Equipment | $20,677 | $256,320 | $276,997 |
| Other Assets Org | $3,888,152 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $36,279,375 | $2,000,000 | ▲ $3,192,333 | - | $41,324,264 |
| 2023 | $30,334,738 | $4,000,000 | ▲ $2,071,315 | - | $36,279,375 |
| 2022 | $32,293,980 | - | ▼ $1,834,504 | - | $30,334,738 |
| 2021 | $28,501,678 | $3,000,000 | ▲ $890,675 | - | $32,293,980 |
| 2020 | $26,131,652 | - | ▲ $2,510,247 | - | $28,501,678 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Manuel Abud | CEO | FT | $680,496 | $466,979 | $1,147,475 |
| Luis Dousdebes | Chief Awards, Membership & Preservation Officer | FT | $621,249 | $41,283 | $662,532 |
| Luis Dousdebes | Chief Awards, Membership & Preservat | - | $560,785 | $101,747 | $662,532 |
| Javier Aguirre | Chief Financial Officer | FT | $499,745 | $108,990 | $608,735 |
| Enrique Perez | Head of Partnerships & Client Solutions | FT | $425,338 | $46,841 | $472,179 |
| Enrique Perez | Head of Partnerships & Client Soluti | - | $379,374 | $92,805 | $472,179 |
| Aida Scorza | Senior Vice President, Awards | FT | $423,547 | $44,843 | $468,390 |
| Iveliesse Malave | SVP Communications, Artist & Industry Relations | FT | $320,600 | $18,741 | $339,341 |
| Iveliesse Malave | SVP Communications, Artist & Industr | - | $283,958 | $55,383 | $339,341 |
| Ayleen Figueras | Senior Vice President, Production | FT | $260,397 | $70,400 | $330,797 |
| Laura Dergal | Head of Marketing & Content Development | FT | $287,795 | $39,330 | $327,125 |
| Laura Dergal | Head of Marketing & Content Developm | - | $256,153 | $70,972 | $327,125 |
| Adriano Haubenthal | Sr. Director, Product Management | FT | $175,590 | $51,758 | $227,348 |
| Gabriel Abaroa | President Emeritus | FT | $188,549 | $36,183 | $224,732 |
| Melanie Galarce | Sr. Director, Partnerships | FT | $143,045 | $47,642 | $190,687 |
Board Members and Trustees
| Name | Title |
|---|---|
| Laura Tesoriero | Chair Emeritus |
| Eduardo Hutt | Chairman of the Board |
| Eva Cebrian | Vice Chairwoman |
| Alexandra Lioutikoff | Trustee |
| Carlos Alvarez | Trustee |
| Eduardo Bergallo | Trustee |
| Erika Ender | Trustee |
| Harvey Mason Jr | Trustee |
| Luis Alvarez Fiol | Trustee |
| Manuel Tejada | Trustee |
| Maureen Reidy | Trustee |
| Patricia Cantu | Trustee |
| Rafa Sardina | Trustee |
| Rico Love | Trustee |
| Tammy Hurt | Trustee |
| Aloysio Reis | Secretary |
| Eduardo Weise | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Redrock Entertainment Service LLC | Event Production | 435 S SAN FRANCISCO BLVD, Burbank, CA 91502, Mx | $1,926,600 |
| Mediapro US Production Services LLC | Event Production | 7291 NW 74TH STREET, Miami, FL 33166 | $829,089 |
| Service America Corporation - Sodexo Liv | Catering Company | 1 INDEPENDENCE POINTE SUITE 305, Greenville, SC 29615 | $763,969 |
| The Joe Lewis Company INC | Event Production | 12400 WILSHIRE BLVD SUITE 1275, Los Angeles, CA 90025 | $672,966 |
| Fine And Dandy Studio Sa De Cv | Event Production | - | $495,642 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $263,570
- Program Service Revenue
- $37,340,638
- Investment Income
- $1,758,041
- Other Revenue
- $531,009
- Change in Net Assets
- $4,194,378
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $39,893,258
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $1,434,291
- Total Revenue per Audited Statements
- $41,327,549
- Total Revenue per Form 990
- $39,893,258
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $24,894,810 |
| Salaries, Compensation, and Employee Benefits | $8,929,070 |
| Grants and Similar Amounts Paid | $1,875,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $4,575,673 |
| Other Salaries and Wages | - | - | - | $2,957,169 |
| Grants to Domestic Orgs | - | - | - | $1,875,000 |
| Fees for Services Other | - | - | - | $1,604,315 |
| Travel | - | - | - | $1,077,188 |
| Information Technology | - | - | - | $851,373 |
| Other Employee Benefits | - | - | - | $746,289 |
| Occupancy | - | - | - | $732,978 |
| Royalties | - | - | - | $676,477 |
| Payroll Taxes | - | - | - | $428,725 |
| Advertising | - | - | - | $387,197 |
| Fees for Services Legal | - | - | - | $376,420 |
| Office Expenses | - | - | - | $250,498 |
| Fees for Services Accounting | - | - | - | $250,400 |
| Insurance | - | - | - | $247,439 |
| Pension Plan Contributions | - | - | - | $221,214 |
| All Other Expenses | - | - | - | $192,761 |
| Other Expenses | - | - | - | $161,000 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $147,445 |
| Depreciation Depletion | - | - | - | $54,123 |
| Total Functional Expenses | $0 | $0 | $0 | $35,698,880 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $35,698,880 |
| Total Expenses per Audited Statements | $35,698,880 |
| Total Expenses per Form 990 | $35,698,880 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Latin Grammy Cultural Foundation | Doral, FL | 501(c)(3) | General Support for Operating Expenses | $1,575,000 |
| Grammy Museum Foundation | Los Angeles, CA | 501(c)(3) | General Support for the Museum Foundation Programs | $200,000 |
| Musicares Foundation Inc | Santa Monica, CA | 501(c)(3) | Wildfire Relief Support for Los Angeles and Surrounding Areas | $100,000 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Former Key Employee | See Part V | No | $130,316 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Right of Use Long Term Liability | $3,840,038 |
| Intercompany Account Payable to Naras | $920,605 |
| Royalty Payable to Naras | $676,477 |
| Intercompany Payable to Musicares | $101,479 |
| Current Portion of Operating Lease Liabilities | $68,013 |
| Intercompany Payable to Grammy Museum | $80 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- Yes
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 1A
“All members of the board have the same voting rights with the exception of one trustee ad honorem. The board of trustees has authorized the executive committee to act on its behalf. All the actions taken by the executive committee are ratified by the board during the next annual meeting. The executive committee is formed by: chairman of the board, vice chairman, treasurer, secretary, ceo of the recording academy and cfo of the latin recording academy.”
Form 990, Part VI, Section B, Line 11B
“The form 990 is reviewed by the ceo, and after his approval it is distributed to the members of the finance committee.”
Form 990, Part VI, Section B, Line 12C
“The latin recording academy has a conflict of interest policy that was approved by the board of trustees during the 2025 annual board meeting. Under the terms of the conflict of interest policy, all directors, officers, and key employees - defined collectively as persons in a position of trust - must submit annual conflict of interest disclosure statements and promptly disclose, in writing, any actual, potential, or apparent conflicts of interest as soon as they arise. Disclosures are reviewed by designated authorities - the chair, president/ceo, executive committee, or other relevant leaders - depending on the person's role. Individuals with actual or potential conflicts must fully abstain from any discussions, deliberations, decisions, or votes on related matters. They are also required to leave the room during deliberation and voting to prevent influence. Non-waivable conflicts are strictly forbidden and not permitted under any circumstances. For waivable conflicts, a formal written waiver, following full disclosure and evaluation by top leadership, is required before proceeding with any relationship or transaction that may pose a conflict.”
Form 990, Part VI, Section B, Line 15A
“The ceo's contract is approved by the executive committee and the board of trustees. The executive committee is comprised of trustees and officers, all of whom have significant experience serving non-profit organizations. The executive committee uses its knowledge from experience, and in addition, a comparison of compensation data from comparable organizations is used. The salary of each employee is reviewed and approved by the ceo and any annual increases for the staff are discussed and approved by the finance committee.”
Form 990, Part VI, Section C, Line 19
“Laras does not make its governing documents, conflict of interest policy, or financial statements available to the public.”
Filing and Contact Details
Filer
- Filer Name
- The Latin Academy of Recording
- EIN
- 95-4501165
- Phone
- 3055760036
- Address
- 3470 NW 82ND AVENUE 600, MIAMI, FL 33122-1028
- Doing Business As
- The Latin Recording Academy
Signing Officer
- Name
- Javier Aguirre
- Title
- CFO
- Phone
- 3055760036
- Signed
- 2025-12-11
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Manuel Abud
- Formed
- 1994
- Legal Domicile
- De
- Voting Board Members
- 17
- Independent Board Members
- 17
- Employees
- 47
- Volunteers
- 120
Preparer
- Firm
- Deloitte Tax Llp
- Address
- 12830 EL CAMINO REAL SUITE 600, SAN DIEGO, CA 92130
- Preparer
- Jocelyne Miller
- Phone
- 6192326500
Supplemental Narrative
Financial Statement Notes
PART X, LINE 2:
“Laras accounts for income taxes in accordance with financial accounting standards board (fasb) accounting standards codification (asc) 740, income taxes. Fasb asc 740 prescribes a comprehensive model for how a company should recognize, measure, present, and disclose in its financial statements uncertain tax positions that the company has taken, or expects to take, on a tax return. During the years ended january 31, 2025 and 2024, laras did not record any liability for unrecognized tax benefits.”
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 3289424 |
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 2954694 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE ORGANIZATION'S MISSION IS TO ADVANCE THE ARTS AND SCIENCES OF RECORDING LATIN MUSIC |
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| IRS990/Desc | 0 | THE LATIN GRAMMY AWARDS: AN ANNUAL EVENT THAT HONORS EXCELLENCE IN LATIN MUSIC AND THE CREATIVE/TECHNICAL PROFESSIONALS BEHIND IT, ADVANCING OUR CULTURAL AND EDUCATIONAL MISSION BY RECOGNIZING OUTSTANDING ACHIEVEMENT IN THE ARTS. THE 25TH ANNUAL LATIN GRAMMY AWARDS WERE HELD ON NOVEMBER 14, 2024, IN MIAMI, FLORIDA. |
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| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
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| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 12 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 13 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 14 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 15 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 16 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 17 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 18 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 19 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 20 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 21 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 22 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 23 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 24 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 25 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 26 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 27 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 20 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 21 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 22 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 23 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 24 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 25 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 26 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 27 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 42362 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 41283 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 46732 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 20 | 23853 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 21 | 46841 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 22 | 38758 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 23 | 29434 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 24 | 18741 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 25 | 39330 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 26 | 50179 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 27 | 46155 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ALOYSIO REIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | EDUARDO HUTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ALEXANDRA LIOUTIKOFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CARLOS ALVAREZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | EDUARDO BERGALLO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | EDUARDO WEISE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ERIKA ENDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | EVA CEBRIAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | HARVEY MASON JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | LAURA TESORIERO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | LUIS ALVAREZ FIOL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | MANUEL TEJADA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | MAUREEN REIDY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | PATRICIA CANTU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | RAFA SARDINA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | RICO LOVE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | TAMMY HURT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | MANUEL ABUD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | LUIS DOUSDEBES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | JAVIER AGUIRRE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | GABRIEL ABAROA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | ENRIQUE PEREZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 22 | AYLEEN FIGUERAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 23 | AIDA SCORZA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 24 | IVELIESSE MALAVE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 25 | LAURA DERGAL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 26 | ADRIANO HAUBENTHAL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 27 | MELANIE GALARCE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 1105113 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 621249 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 562003 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 20 | 200879 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 21 | 425338 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 22 | 292039 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 23 | 438956 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 24 | 320600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 25 | 287795 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 26 | 177169 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 27 | 144532 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 23 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 24 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 25 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 26 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 27 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRMAN OF THE BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | VICE CHAIRWOMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | CHAIR EMERITUS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | CHIEF AWARDS, MEMBERSHIP & PRESERVATION OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | CHIEF FINANCIAL OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | PRESIDENT EMERITUS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | HEAD OF PARTNERSHIPS & CLIENT SOLUTIONS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 22 | SENIOR VICE PRESIDENT, PRODUCTION |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 23 | SENIOR VICE PRESIDENT, AWARDS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 24 | SVP COMMUNICATIONS, ARTIST & INDUSTRY RELATIONS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 25 | HEAD OF MARKETING & CONTENT DEVELOPMENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 26 | SR. DIRECTOR, PRODUCT MANAGEMENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 27 | SR. DIRECTOR, PARTNERSHIPS |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1994 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 219759 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 17 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 1875000 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 44321497 |
| IRS990/GrossReceiptsAmt | 0 | 83994996 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 17 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 20 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 851373 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 247439 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1538282 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1538282 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 36279376 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 41324264 |
| IRS990/IRPDocumentCnt | 0 | 119 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 722233 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 93987 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 39864 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 762097 |
| IRS990/LegalDomicileStateCd | 0 | DE |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 44101738 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 263570 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE LATIN ACADEMY OF RECORDING ARTS & SCIENCES, INC. WAS ESTABLISHED BY THE NATIONAL ACADEMY OF RECORDING ARTS & SCIENCES TO ADVANCE THE ARTS AND SCIENCES OF RECORDING AND TO FOSTER CREATIVE LEADERSHIP FOR ARTISTIC, CULTURAL, EDUCATIONAL, AND TECHNICAL PROGRESS IN THE RECORDING FIELD IN LATIN AMERICA AND THE LATIN COMMUNITY OF THE UNITED STATES. A PRIMARY ACTIVITY OF THE ORGANIZATION IS THE RECOGNITION OF OUTSTANDING CREATIVE AND TECHNICAL ACHIEVEMENTS IN THE RECORDING ARTS BY ARTISTS IN THE LATIN COMMUNITY WHO ARE DEEMED TO BE MOST WORTHY BY THEIR COLLEAGUES THROUGH AN ANNUAL PRESENTATION OF AWARDS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 40685665 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 46314334 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 219759 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 219759 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 1434291 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 40685665 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 46314334 |
| IRS990/NondeductibleContributionsInd | 0 | 1 |
| IRS990/NondeductibleContriDisclInd | 0 | 1 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 732978 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 250498 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 669151 |
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